PERHITUNGAN BREAK EVEN POINT (BEP) TERHADAP PRODUK-PRODUK KAYU PADA USAHA PERTUKANGAN KAYU RIAN

The final report is titled Calculation of Break Even Point (BEP) on wood products at Business Carpentry RIAN which is located in Jalan Timor No. 40 Palembang. The purpose of this report is to know the cost classification in the production, the BEP in rupiah and the BEP in units for each product. The data were collected by means interviews, observation, and library research by using the theory of Herjanto (2007) for calculation of BEP multiproduct. The results showed that the total BEP(Rp) in 2011 was Rp 216.430.467 achieve 441 units the total BEP(Rp) in 2012 was Rp 215 997 352 achieve 466 units, and the total BEP(Rp) in 2013 was Rp 225.352.592 achieve 504 units. Based on the result, the author suggest Business Carpentry RIAN to doing classification fixed costs and variable costs for each production, and do the calculations break even point at the end of the year its production to know BEP in rupiah and BEP in units, so the Business Carpentry RIAN be able to know the income that will be received by the company every years. Keyword: Break Even Point (BEP) Calculatio